Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 07305466 Mr G Webster true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07305466 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 07305466 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 07305466 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 07305466 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 07305466 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 07305466 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 07305466 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 07305466 2022-07-31 07305466 2023-07-31 07305466 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 2023-07-31 07305466 frs-core:AfterOneYear 2022-08-01 2023-07-31 07305466 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 07305466 frs-core:BetweenOneFiveYears 2023-07-31 07305466 frs-core:ComputerEquipment 2023-07-31 07305466 frs-core:ComputerEquipment 2022-08-01 2023-07-31 07305466 frs-core:ComputerEquipment 2022-07-31 07305466 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 07305466 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 07305466 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 07305466 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 07305466 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 07305466 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 07305466 frs-core:FurnitureFittings 2023-07-31 07305466 frs-core:FurnitureFittings 2022-08-01 2023-07-31 07305466 frs-core:FurnitureFittings 2022-07-31 07305466 frs-core:NetGoodwill 2023-07-31 07305466 frs-core:NetGoodwill 2022-08-01 2023-07-31 07305466 frs-core:NetGoodwill 2022-07-31 07305466 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 07305466 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 07305466 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 07305466 frs-core:LandBuildings 2023-07-31 07305466 frs-core:LandBuildings 2022-08-01 2023-07-31 07305466 frs-core:LandBuildings 2022-07-31 07305466 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 07305466 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 07305466 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 07305466 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 07305466 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 07305466 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 07305466 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 07305466 frs-core:MoreThanFiveYears 2023-07-31 07305466 frs-core:MotorVehicles 2023-07-31 07305466 frs-core:MotorVehicles 2022-08-01 2023-07-31 07305466 frs-core:MotorVehicles 2022-07-31 07305466 frs-core:OtherResidualIntangibleAssets 2023-07-31 07305466 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 07305466 frs-core:OtherResidualIntangibleAssets 2022-07-31 07305466 frs-core:PlantMachinery 2023-07-31 07305466 frs-core:PlantMachinery 2022-08-01 2023-07-31 07305466 frs-core:PlantMachinery 2022-07-31 07305466 frs-core:Secured 2023-07-31 07305466 frs-core:Unsecured 2023-07-31 07305466 frs-core:WithinOneYear 2022-08-01 2023-07-31 07305466 frs-core:WithinOneYear 2023-07-31 07305466 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 07305466 frs-core:CapitalRedemptionReserve 2022-07-31 07305466 frs-core:CapitalRedemptionReserve 2023-07-31 07305466 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 07305466 frs-core:OtherReservesSubtotal 2022-07-31 07305466 frs-core:OtherReservesSubtotal 2023-07-31 07305466 frs-core:RevaluationReserve 2022-08-01 2023-07-31 07305466 frs-core:RevaluationReserve 2022-07-31 07305466 frs-core:RevaluationReserve 2023-07-31 07305466 frs-core:SharePremium 2022-08-01 2023-07-31 07305466 frs-core:SharePremium 2022-07-31 07305466 frs-core:SharePremium 2023-07-31 07305466 frs-core:ShareCapital 2022-08-01 2023-07-31 07305466 frs-core:ShareCapital 2022-07-31 07305466 frs-core:ShareCapital 2023-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 07305466 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 07305466 frs-countries:Europe 2022-08-01 2023-07-31 07305466 frs-countries:NorthAmerica 2022-08-01 2023-07-31 07305466 frs-countries:SouthAmerica 2022-08-01 2023-07-31 07305466 frs-countries:Asia 2022-08-01 2023-07-31 07305466 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 07305466 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 07305466 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 07305466 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 07305466 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 07305466 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 07305466 frs-bus:FullAccounts 2022-08-01 2023-07-31 07305466 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 07305466 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 07305466 frs-bus:FRS102 2022-08-01 2023-07-31 07305466 frs-bus:MediumEntities 2022-08-01 2023-07-31 07305466 frs-bus:SmallEntities 2022-08-01 2023-07-31 07305466 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 07305466 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 07305466 frs-bus:Audited 2022-08-01 2023-07-31 07305466 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 07305466 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 07305466 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07305466 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07305466 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07305466 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 07305466 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 07305466 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 07305466 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 07305466 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 07305466 frs-bus:OrdinaryShareClass1 2022-07-31 07305466 frs-bus:OrdinaryShareClass1 2023-07-31 07305466 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 07305466 frs-bus:OrdinaryShareClass2 2022-07-31 07305466 frs-bus:OrdinaryShareClass2 2023-07-31 07305466 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 07305466 frs-bus:OrdinaryShareClass3 2022-07-31 07305466 frs-bus:OrdinaryShareClass3 2023-07-31 07305466 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 07305466 frs-bus:OrdinaryShareClass4 2022-07-31 07305466 frs-bus:OrdinaryShareClass4 2023-07-31 07305466 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 07305466 frs-bus:OrdinaryShareClass5 2022-07-31 07305466 frs-bus:OrdinaryShareClass5 2023-07-31 07305466 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 07305466 frs-bus:PreferenceShareClass1 2022-07-31 07305466 frs-bus:PreferenceShareClass1 2023-07-31 07305466 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 07305466 frs-bus:PreferenceShareClass2 2022-07-31 07305466 frs-bus:PreferenceShareClass2 2023-07-31 07305466 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 07305466 frs-bus:PreferenceShareClass3 2022-07-31 07305466 frs-bus:PreferenceShareClass3 2023-07-31 07305466 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 07305466 frs-bus:PreferenceShareClass4 2022-07-31 07305466 frs-bus:PreferenceShareClass4 2023-07-31 07305466 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 07305466 frs-bus:PreferenceShareClass5 2022-07-31 07305466 frs-bus:PreferenceShareClass5 2023-07-31 07305466 1 2022-08-01 2023-07-31 07305466 1 2023-07-31 07305466 1 2022-08-01 2023-07-31 07305466 frs-core:LeasedAssets 2022-08-01 2023-07-31 07305466 frs-core:OwnedAssets 2022-08-01 2023-07-31 07305466 frs-core:CurrencyRisk 2022-08-01 2023-07-31 07305466 frs-core:MarketRisk 2022-08-01 2023-07-31 07305466 frs-core:InterestRateRisk 2022-08-01 2023-07-31 07305466 frs-core:DeferredTaxation 2022-08-01 2023-07-31 07305466 frs-core:DeferredTaxation 2022-07-31 07305466 frs-core:DeferredTaxation 2023-07-31 07305466 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 07305466 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 07305466 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 07305466 frs-core:ProvisionsDeferredTax 2023-07-31 07305466 frs-core:OtherDeferredTax 2023-07-31 07305466 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 07305466 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 07305466 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 07305466 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 07305466 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 07305466 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 07305466 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 07305466 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 07305466 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 07305466 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 07305466 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 07305466 frs-core:TaxCreditsDeferredTax 2023-07-31 07305466 frs-core:CostValuation 2022-07-31 07305466 frs-core:AdditionsToInvestments 2023-07-31 07305466 frs-core:DisposalsRepaymentsInvestments 2023-07-31 07305466 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 07305466 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 07305466 frs-core:CostValuation 2023-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 07305466 frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 07305466 frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 07305466 dpl-frs:CostSales 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales 2022-07-31 07305466 dpl-frs:CostSales 2023-07-31 07305466 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 07305466 frs-bus:Director1 2022-08-01 2023-07-31 07305466 frs-bus:Director1 2022-07-31 07305466 frs-bus:Director1 2023-07-31 07305466 1 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 1 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 1 2023-07-31 07305466 2 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 2 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 2 2023-07-31 07305466 3 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 3 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 3 2023-07-31 07305466 4 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 4 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 4 2023-07-31 07305466 5 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 5 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 5 2023-07-31 07305466 6 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 6 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 6 2023-07-31 07305466 7 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 7 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 7 2023-07-31 07305466 8 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 8 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 8 2023-07-31 07305466 9 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 9 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 9 2023-07-31 07305466 10 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 10 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 10 2023-07-31 07305466 11 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 11 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 11 2023-07-31 07305466 12 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 12 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 12 2023-07-31 07305466 13 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 13 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 13 2023-07-31 07305466 14 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 14 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 14 2023-07-31 07305466 15 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 15 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 15 2023-07-31 07305466 16 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 16 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 16 2023-07-31 07305466 17 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 17 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 17 2023-07-31 07305466 18 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 18 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 18 2023-07-31 07305466 19 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 19 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 19 2023-07-31 07305466 20 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments 20 2023-07-31 07305466 frs-core:Non-currentFinancialInstruments 20 2023-07-31 07305466 dpl-frs:Item1 2022-08-01 2023-07-31 07305466 dpl-frs:Item1 2022-07-31 07305466 dpl-frs:Item1 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 07305466 dpl-frs:Item2 2022-08-01 2023-07-31 07305466 dpl-frs:Item2 2022-07-31 07305466 dpl-frs:Item2 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 07305466 dpl-frs:Item3 2022-08-01 2023-07-31 07305466 dpl-frs:Item3 2022-07-31 07305466 dpl-frs:Item3 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 07305466 dpl-frs:Item4 2022-08-01 2023-07-31 07305466 dpl-frs:Item4 2022-07-31 07305466 dpl-frs:Item4 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 07305466 dpl-frs:Item5 2022-08-01 2023-07-31 07305466 dpl-frs:Item5 2022-07-31 07305466 dpl-frs:Item5 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 07305466 dpl-frs:Item6 2022-08-01 2023-07-31 07305466 dpl-frs:Item6 2022-07-31 07305466 dpl-frs:Item6 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 07305466 dpl-frs:Item7 2022-08-01 2023-07-31 07305466 dpl-frs:Item7 2022-07-31 07305466 dpl-frs:Item7 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 07305466 dpl-frs:Item8 2022-08-01 2023-07-31 07305466 dpl-frs:Item8 2022-07-31 07305466 dpl-frs:Item8 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 07305466 dpl-frs:Item9 2022-08-01 2023-07-31 07305466 dpl-frs:Item9 2022-07-31 07305466 dpl-frs:Item9 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 07305466 dpl-frs:Item10 2022-08-01 2023-07-31 07305466 dpl-frs:Item10 2022-07-31 07305466 dpl-frs:Item10 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 07305466 dpl-frs:Item11 2022-08-01 2023-07-31 07305466 dpl-frs:Item11 2022-07-31 07305466 dpl-frs:Item11 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 07305466 dpl-frs:Item12 2022-08-01 2023-07-31 07305466 dpl-frs:Item12 2022-07-31 07305466 dpl-frs:Item12 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 07305466 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 07305466 1 2022-08-01 2023-07-31 07305466 frs-countries:EnglandWales 2022-08-01 2023-07-31 07305466 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 07305466 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 07305466 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 07305466 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 07305466 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 07305466 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 07305466 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 07305466 2021-07-31 07305466 2022-07-31 07305466 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 2022-07-31 07305466 frs-core:AfterOneYear 2021-08-01 2022-07-31 07305466 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 07305466 frs-core:BetweenOneFiveYears 2022-07-31 07305466 frs-core:ComputerEquipment 2022-07-31 07305466 frs-core:ComputerEquipment 2021-08-01 2022-07-31 07305466 frs-core:ComputerEquipment 2021-07-31 07305466 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 07305466 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 07305466 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 07305466 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 07305466 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 07305466 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 07305466 frs-core:FurnitureFittings 2022-07-31 07305466 frs-core:FurnitureFittings 2021-08-01 2022-07-31 07305466 frs-core:FurnitureFittings 2021-07-31 07305466 frs-core:NetGoodwill 2022-07-31 07305466 frs-core:NetGoodwill 2021-08-01 2022-07-31 07305466 frs-core:NetGoodwill 2021-07-31 07305466 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 07305466 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 07305466 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 07305466 frs-core:LandBuildings 2022-07-31 07305466 frs-core:LandBuildings 2021-08-01 2022-07-31 07305466 frs-core:LandBuildings 2021-07-31 07305466 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 07305466 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 07305466 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 07305466 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 07305466 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 07305466 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 07305466 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 07305466 frs-core:MoreThanFiveYears 2022-07-31 07305466 frs-core:MotorVehicles 2022-07-31 07305466 frs-core:MotorVehicles 2021-08-01 2022-07-31 07305466 frs-core:MotorVehicles 2021-07-31 07305466 frs-core:OtherResidualIntangibleAssets 2022-07-31 07305466 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 07305466 frs-core:OtherResidualIntangibleAssets 2021-07-31 07305466 frs-core:PlantMachinery 2022-07-31 07305466 frs-core:PlantMachinery 2021-08-01 2022-07-31 07305466 frs-core:PlantMachinery 2021-07-31 07305466 frs-core:Secured 2022-07-31 07305466 frs-core:Unsecured 2022-07-31 07305466 frs-core:WithinOneYear 2021-08-01 2022-07-31 07305466 frs-core:WithinOneYear 2022-07-31 07305466 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 07305466 frs-core:CapitalRedemptionReserve 2021-07-31 07305466 frs-core:CapitalRedemptionReserve 2022-07-31 07305466 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 07305466 frs-core:OtherReservesSubtotal 2021-07-31 07305466 frs-core:OtherReservesSubtotal 2022-07-31 07305466 frs-core:RevaluationReserve 2021-08-01 2022-07-31 07305466 frs-core:RevaluationReserve 2021-07-31 07305466 frs-core:RevaluationReserve 2022-07-31 07305466 frs-core:SharePremium 2021-08-01 2022-07-31 07305466 frs-core:SharePremium 2021-07-31 07305466 frs-core:SharePremium 2022-07-31 07305466 frs-core:ShareCapital 2021-08-01 2022-07-31 07305466 frs-core:ShareCapital 2021-07-31 07305466 frs-core:ShareCapital 2022-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 07305466 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 07305466 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 07305466 frs-countries:Europe 2021-08-01 2022-07-31 07305466 frs-countries:NorthAmerica 2021-08-01 2022-07-31 07305466 frs-countries:SouthAmerica 2021-08-01 2022-07-31 07305466 frs-countries:Asia 2021-08-01 2022-07-31 07305466 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 07305466 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 07305466 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 07305466 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 07305466 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 07305466 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 07305466 frs-bus:FullAccounts 2021-08-01 2022-07-31 07305466 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 07305466 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 07305466 frs-bus:FRS102 2021-08-01 2022-07-31 07305466 frs-bus:MediumEntities 2021-08-01 2022-07-31 07305466 frs-bus:SmallEntities 2021-08-01 2022-07-31 07305466 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 07305466 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 07305466 frs-bus:Audited 2021-08-01 2022-07-31 07305466 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 07305466 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 07305466 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07305466 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07305466 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07305466 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 07305466 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 07305466 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 07305466 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 07305466 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 07305466 frs-bus:OrdinaryShareClass1 2021-07-31 07305466 frs-bus:OrdinaryShareClass1 2022-07-31 07305466 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 07305466 frs-bus:OrdinaryShareClass2 2021-07-31 07305466 frs-bus:OrdinaryShareClass2 2022-07-31 07305466 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 07305466 frs-bus:OrdinaryShareClass3 2021-07-31 07305466 frs-bus:OrdinaryShareClass3 2022-07-31 07305466 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 07305466 frs-bus:OrdinaryShareClass4 2021-07-31 07305466 frs-bus:OrdinaryShareClass4 2022-07-31 07305466 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 07305466 frs-bus:OrdinaryShareClass5 2021-07-31 07305466 frs-bus:OrdinaryShareClass5 2022-07-31 07305466 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 07305466 frs-bus:PreferenceShareClass1 2021-07-31 07305466 frs-bus:PreferenceShareClass1 2022-07-31 07305466 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 07305466 frs-bus:PreferenceShareClass2 2021-07-31 07305466 frs-bus:PreferenceShareClass2 2022-07-31 07305466 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 07305466 frs-bus:PreferenceShareClass3 2021-07-31 07305466 frs-bus:PreferenceShareClass3 2022-07-31 07305466 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 07305466 frs-bus:PreferenceShareClass4 2021-07-31 07305466 frs-bus:PreferenceShareClass4 2022-07-31 07305466 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 07305466 frs-bus:PreferenceShareClass5 2021-07-31 07305466 frs-bus:PreferenceShareClass5 2022-07-31 07305466 1 2021-08-01 2022-07-31 07305466 1 2022-07-31 07305466 1 2021-08-01 2022-07-31 07305466 frs-core:LeasedAssets 2021-08-01 2022-07-31 07305466 frs-core:OwnedAssets 2021-08-01 2022-07-31 07305466 frs-core:CurrencyRisk 2021-08-01 2022-07-31 07305466 frs-core:MarketRisk 2021-08-01 2022-07-31 07305466 frs-core:InterestRateRisk 2021-08-01 2022-07-31 07305466 frs-core:DeferredTaxation 2021-08-01 2022-07-31 07305466 frs-core:DeferredTaxation 2021-07-31 07305466 frs-core:DeferredTaxation 2022-07-31 07305466 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 07305466 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 07305466 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 07305466 frs-core:ProvisionsDeferredTax 2022-07-31 07305466 frs-core:OtherDeferredTax 2022-07-31 07305466 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 07305466 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 07305466 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 07305466 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 07305466 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 07305466 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 07305466 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 07305466 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 07305466 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 07305466 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 07305466 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 07305466 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 07305466 frs-core:TaxCreditsDeferredTax 2022-07-31 07305466 frs-core:CostValuation 2021-07-31 07305466 frs-core:AdditionsToInvestments 2022-07-31 07305466 frs-core:DisposalsRepaymentsInvestments 2022-07-31 07305466 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 07305466 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 07305466 frs-core:CostValuation 2022-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 07305466 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 07305466 frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:ListedExchangeTraded 2021-07-31 07305466 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 07305466 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 07305466 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 07305466 frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:UnlistedNon-exchangeTraded 2021-07-31 07305466 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 07305466 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 07305466 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 07305466 dpl-frs:CostSales 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales 2021-07-31 07305466 dpl-frs:CostSales 2022-07-31 07305466 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 07305466 frs-bus:Director1 2021-08-01 2022-07-31 07305466 frs-bus:Director1 2021-07-31 07305466 frs-bus:Director1 2022-07-31 07305466 1 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 1 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 1 2022-07-31 07305466 2 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 2 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 2 2022-07-31 07305466 3 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 3 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 3 2022-07-31 07305466 4 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 4 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 4 2022-07-31 07305466 5 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 5 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 5 2022-07-31 07305466 6 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 6 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 6 2022-07-31 07305466 7 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 7 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 7 2022-07-31 07305466 8 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 8 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 8 2022-07-31 07305466 9 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 9 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 9 2022-07-31 07305466 10 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 10 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 10 2022-07-31 07305466 11 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 11 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 11 2022-07-31 07305466 12 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 12 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 12 2022-07-31 07305466 13 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 13 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 13 2022-07-31 07305466 14 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 14 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 14 2022-07-31 07305466 15 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 15 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 15 2022-07-31 07305466 16 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 16 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 16 2022-07-31 07305466 17 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 17 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 17 2022-07-31 07305466 18 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 18 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 18 2022-07-31 07305466 19 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 19 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 19 2022-07-31 07305466 20 2021-08-01 2022-07-31 07305466 frs-core:CurrentFinancialInstruments 20 2022-07-31 07305466 frs-core:Non-currentFinancialInstruments 20 2022-07-31 07305466 dpl-frs:Item1 2021-08-01 2022-07-31 07305466 dpl-frs:Item1 2021-07-31 07305466 dpl-frs:Item1 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 07305466 dpl-frs:Item2 2021-08-01 2022-07-31 07305466 dpl-frs:Item2 2021-07-31 07305466 dpl-frs:Item2 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 07305466 dpl-frs:Item3 2021-08-01 2022-07-31 07305466 dpl-frs:Item3 2021-07-31 07305466 dpl-frs:Item3 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 07305466 dpl-frs:Item4 2021-08-01 2022-07-31 07305466 dpl-frs:Item4 2021-07-31 07305466 dpl-frs:Item4 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 07305466 dpl-frs:Item5 2021-08-01 2022-07-31 07305466 dpl-frs:Item5 2021-07-31 07305466 dpl-frs:Item5 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 07305466 dpl-frs:Item6 2021-08-01 2022-07-31 07305466 dpl-frs:Item6 2021-07-31 07305466 dpl-frs:Item6 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 07305466 dpl-frs:Item7 2021-08-01 2022-07-31 07305466 dpl-frs:Item7 2021-07-31 07305466 dpl-frs:Item7 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 07305466 dpl-frs:Item8 2021-08-01 2022-07-31 07305466 dpl-frs:Item8 2021-07-31 07305466 dpl-frs:Item8 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 07305466 dpl-frs:Item9 2021-08-01 2022-07-31 07305466 dpl-frs:Item9 2021-07-31 07305466 dpl-frs:Item9 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 07305466 dpl-frs:Item10 2021-08-01 2022-07-31 07305466 dpl-frs:Item10 2021-07-31 07305466 dpl-frs:Item10 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 07305466 dpl-frs:Item11 2021-08-01 2022-07-31 07305466 dpl-frs:Item11 2021-07-31 07305466 dpl-frs:Item11 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 07305466 dpl-frs:Item12 2021-08-01 2022-07-31 07305466 dpl-frs:Item12 2021-07-31 07305466 dpl-frs:Item12 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 07305466 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 07305466 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 07305466 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 07305466 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 07305466 1 2021-08-01 2022-07-31 07305466 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 07305466
J & D Webster Limited
Financial Statements
For The Year Ended 31 July 2023
Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr G Webster
Company Number 07305466
Registered Office 47 Wood Moss Lane
Scarisbrick
Ormskirk
Lancashire
L40 9RJ
Accountants SCB Accountancy Services
Munro House, Ringtail Court
Burscough Ind Estate
Burscough
Lancs
L40 8LB
Page 1
Page 2
Balance Sheet
Registered number: 07305466
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 265,289 230,871
265,289 230,871
CURRENT ASSETS
Debtors 5 17,336 29,689
Cash at bank and in hand 55,452 41,806
72,788 71,495
Creditors: Amounts Falling Due Within One Year 6 (132,426 ) (116,067 )
NET CURRENT ASSETS (LIABILITIES) (59,638 ) (44,572 )
TOTAL ASSETS LESS CURRENT LIABILITIES 205,651 186,299
Creditors: Amounts Falling Due After More Than One Year 7 (42,470 ) (46,391 )
NET ASSETS 163,181 139,908
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 163,180 139,907
SHAREHOLDERS' FUNDS 163,181 139,908
Page 2
Page 3
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Webster
Director
21/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
J & D Webster Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07305466 . The registered office is 47 Wood Moss Lane, Scarisbrick, Ormskirk, Lancashire, L40 9RJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold no charge
Plant & Machinery 18% reducing balance
Motor Vehicles 18% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 August 2022 82,000 510,297 13,067 605,364
Additions - 155,000 5,500 160,500
Disposals - (115,000 ) - (115,000 )
As at 31 July 2023 82,000 550,297 18,567 650,864
Depreciation
As at 1 August 2022 - 370,212 4,281 374,493
Provided during the period - 29,211 2,571 31,782
Disposals - (20,700 ) - (20,700 )
As at 31 July 2023 - 378,723 6,852 385,575
Net Book Value
As at 31 July 2023 82,000 171,574 11,715 265,289
As at 1 August 2022 82,000 140,085 8,786 230,871
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,440 22,077
Other debtors 896 7,612
17,336 29,689
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,576 3,276
Trade creditors 1,752 -
Other creditors 114,348 112,041
Accruals 750 750
132,426 116,067
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 12,652 7,604
Bank loans 29,818 38,787
42,470 46,391
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,576 3,276
Later than one year and not later than five years 12,652 7,604
28,228 10,880
28,228 10,880
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Ultimate Controlling Party
The company's ultimate controlling party is GD Webster by virtue of his ownership of 100% of the issued share capital in the company.
Page 6